1st sitting · Tuesday, 27 November 2018

[Nadine Dorries in the Chair]

• (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8; clause 38 and schedule 15; clauses 39 and 40; clauses 41 and 42; clauses 46 and 47; clauses 61 and 62 and schedule 18; clauses 68 to 78; clause 83; clause 89; clause 90; any new clauses or new schedules relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90, gaming duty or remote gaming duty, or tax avoidance or evasion)

  29 speeches

  I have the usual preliminary announcements. You may remove your jackets. I remind you that only water may be consumed during Committee sittings. Will you please ensure that you switch your mobile...

• Income tax charge for tax year 2019-20

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Corporation tax charge for financial year 2020

  41 speeches

  I beg to move amendment 8, in clause 2, page 1, line 7, leav e out from “tax” to end and insert “may be charged for the financial year 2020 if the...

3rd sitting · Thursday, 29 November 2018

[Mr George Howarth in the Chair]

• (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8; clause 38 and schedule 15; clauses 39 and 40; clauses 41 and 42; clauses 46 and 47; clauses 61 and 62 and schedule 18; clauses 68 to 78; clause 83; clause 89; clause 90; any new clauses or new schedules relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90, gaming duty or remote gaming duty, or tax avoidance or evasion)

  0 speeches

  Clause 14

• Disposals of UK land etc: payments on account of capital gains tax

  1 speech

  Question proposed, That the clause stand part of the Bill.

• ‘Part 1A

  0 speeches

• Review of effects on public finances

  0 speeches

  17A The Chancellor of the Exchequer must review the revenue effects if the provisions in Schedule 2 were introduced from 6 April 2019, and lay a report of that review before the House of Commons...

• ‘Part 1A

  0 speeches

• Review of effects on public finances

  26 speeches

  17A The Chancellor of the Exchequer must review the expected revenue effects of the changes made to capital gains tax returns and payments on account in this in this Schedule, along with an...

• Returns for disposals of UK land etc

  0 speeches

  Amendment proposed: 33, in schedule 2, page 176, line 21, at end insert—

• “Part 1A

  0 speeches

• Review of effects on public finances

  0 speeches

  17A The Chancellor of the Exchequer must review the expected revenue effects of the changes made to capital gains tax returns and payments on account in this in this Schedule, along with an...

• Non-UK resident companies carrying on UK property businesses etc

  1 speech

  Question proposed, That the clause stand part of the Bill.

• “Part 1A

  0 speeches

• Annual report of non-uk resident companies

  0 speeches

  5A (1) The Chancellor of the Exchequer must publish details of non-UK resident companies to which corporation tax is chargeable due to the provisions of this Schedule. (2) The details published...

• “Part 2A

  0 speeches

• Review of effects on public finances

  0 speeches

  34A (1) The Chancellor of the Exchequer must review the revenue effects of this Schedule and lay a report of that review before the House of Commons within six months of the passing of this Act....

• “Part 2A

  0 speeches

• Annual review of effects of this schedule

  14 speeches

  34A (1) The Chancellor of the Exchequer must undertake an annual review of the effects of the provisions of this Schedule on corporation tax receipts. (2) The report of the review under...

• “Part 2A

  0 speeches

• Annual review of effects of this schedule

  0 speeches

  34A (1) The Chancellor of the Exchequer must undertake an annual review of the effects of the provisions of this Schedule on corporation tax receipts. (2) The report of the review under...

• Diverted profits tax

  3 speeches

  Question proposed, That the clause stand part of the Bill.

4th sitting · Thursday, 29 November 2018

[Mr George Howarth in the Chair]

• (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8; clause 38 and schedule 15; clauses 39 and 40; clauses 41 and 42; clauses 46 and 47; clauses 61 and 62 and schedule 18; clauses 68 to 78; clause 83; clause 89; clause 90; any new clauses or new schedules relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90, gaming duty or remote gaming duty, or tax avoidance or evasion)

  0 speeches

  Clause 18

• Diverted profits tax

  16 speeches

  Question (this day) again proposed, That the clause stand part of the Bill.

• Diverted profits tax

  0 speeches

  Amendment proposed: 46, in schedule 6, page 220, line 2, leave out paragraph 11.—(Anneliese Dodds.) This amendment removes the proposed extension of the review period to...

• Permanent establishments: preparatory or auxiliary activities

  5 speeches

  I beg to move amendment 47, in clause 21, page 13, line 35, a t end insert— “(7) The Chancellor of the Exchequer must review the revenue effects of the...

• Group relief etc: meaning of “UK related” company

  7 speeches

  I beg to move amendment 51, in clause 24, page 14, line 4, at end insert— “(1A) At the end of section 134 of CTA 2010, insert— ‘(2) The...

• Intangible fixed assets: exceptions to degrouping charges etc

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Corporation tax relief for carried-forward losses

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Corporate interest restriction

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Debtor relationships of company where money lent to connected companies

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Construction expenditure on buildings and structures

  6 speeches

  I beg to move amendment 57, in clause 29, page 17, line 8, at end insert— “(14) No later than two months after the passing of this Act, the Chancellor...

• Special rate expenditure on plant and machinery

  5 speeches

  I beg to move amendment 61, in clause 30, page 17, line 35, a t end insert— ‘(9) The Chancellor of the Exchequer must commission a review on impact of...

• Temporary increase in annual investment allowance

  4 speeches

  I beg to move amendment 66, in clause 31, page 18, line 4, at end insert— ‘(3) The Chancellor of the Exchequer must commission a review on the estimated...

5th sitting · Tuesday, 4 December 2018

[Nadine Dorries in the Chair]

• (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8; clause 38 and schedule 15; clauses 39 and 40; clauses 41 and 42; clauses 46 and 47; clauses 61 and 62 and schedule 18; clauses 68 to 78; clause 83; clause 89; clause 90; any new clauses or new schedules relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90, gaming duty or remote gaming duty, or tax avoidance or evasion)

  0 speeches

  Clause 32

• First-year allowances and first-year tax credits

  14 speeches

  I beg to move amendment 73, in clause 32, page 19, line 23, at end insert— “(6) The Chancellor of the Exchequer must review the likely effect of extending the...

• First-year allowance: expenditure on electric vehicle charge points

  15 speeches

  Question proposed, That the clause stand part of the Bill.

• Qualifying expenditure: buildings, structures and land

  11 speeches

  I beg to move amendment 79, in clause 34, page 19, line 38, a t end insert— “(4) The Chancellor of the Exchequer must lay before the House of Commons a...

• Changes to accounting standards etc

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Oil activities: transferable tax history

  24 speeches

  Question proposed, That the clause stand part of the Bill.

6th sitting · Tuesday, 4 December 2018

[Ms Nadine Dorries in the Chair]

• (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8; clause 38 and schedule 15; clauses 39 and 40; clauses 41 and 42; clauses 46 and 47; clauses 61 and 62 and schedule 18; clauses 68 to 78; clause 83; clause 89; clause 90; any new clauses or new schedules relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90, gaming duty or remote gaming duty, or tax avoidance or evasion)

  0 speeches

  Clause 36

• Oil activities: transferable tax history

  6 speeches

  Question (this day) again proposed, That the clause stand part of the Bill.

• Oil activities: transferable tax history

  0 speeches

  Amendment proposed: 84, in schedule 14, page 260, line 15, leave out sub-paragraph (d).—(Clive Lewis.) The provision as drafted allows companies to transfer TTH worth double...

• Higher rates of tax for additional dwellings etc

  10 speeches

  Question proposed, That the clause stand part of the Bill.

• Exemption for financial institutions in resolution

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Changes to periods for delivering returns and paying tax

  7 speeches

  I beg to move amendment 95, in clause 45, page 29, line 19, a t end insert— “(11) The Chancellor of the Exchequer must lay before the House of Commons a...

• Stamp duty and SDRT: exemptions for share incentive plans

  5 speeches

  I beg to move amendment 91, in clause 49, page 33, line 2, at end insert— “(c) after subsection (4) insert— ‘(5) Within three months of the...

• Duty of customers to account for tax on supplies

  7 speeches

  I beg to move amendment 92, in clause 50, page 33, line 11, at end insert— “(9B) An order made under subsection (9) for the purposes of subsection (9A) must be...

• Treatment of vouchers

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Groups: eligibility

  1 speech

  Question proposed, That the clause stand part of the Bill.

• “Part 3

  0 speeches

• Review

  0 speeches

  “16 (1) The Chancellor of the Exchequer shall commission a review on the impact of the provisions in this Schedule on the number of individuals and businesses entering into VAT groups. (2)...

• “Part 3

  0 speeches

• Review

  5 speeches

  “16 (1) The Chancellor of the Exchequer shall commission a review on the potential revenue changes if domestic law were to diverge from European Union law in relation to VAT groups. (2) A...

• VAT groups: eligibility

  0 speeches

  Amendment proposed: 93, page 305, line 28, at end insert—

• Part 3

  0 speeches

• Review

  0 speeches

  16 (1) The Chancellor of the Exchequer shall commission a review on the impact of the provisions in this Schedule on the number of individuals and businesses entering into VAT groups. (2) A...

• Part 3

  0 speeches

• Review

  0 speeches

  16 (1) The Chancellor of the Exchequer shall commission a review on the potential revenue changes if domestic law were to diverge from European Union law in relation to VAT groups. (2) A report...

• Rates of duty on cider, wine and made-wine

  19 speeches

  I beg to move amendment 96, in clause 53, page 34, line 14, a t end insert— ‘(5) The Chancellor of the Exchequer must review the revenue effects of the...

• Clause 55

  9 speeches

  Rates

• Written evidence reported to the House

  0 speeches

  FB01b Association of Taxation Technicians (clauses 79 and 80: Time limits for assessments, etc) FB02d Chartered Institute of Taxation (clauses 50 to 52 – VAT)

7th sitting · Thursday, 6 December 2018

[Mr George Howarth in the Chair] (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8;...

• VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc

  17 speeches

  I beg to move amendment 108, in clause 57, page 40, line 12, a t end insert— “(10) The Chancellor of the Exchequer must review the revenue effects of the...

• VED: taxis capable of zero emissions

  9 speeches

  I beg to move amendment 112, in clause 58, page 41, line 16, a t end insert— ‘(6) The Chancellor of the Exchequer must review the revenue effects of the...

• HGV road user levy

  14 speeches

  I beg to move amendment 115, in clause 59, page 44, line 9, at end insert— “(11) The Chancellor of the Exchequer must review the revenue effects of the...

8th sitting · Thursday, 6 December 2018

[Mr George Howarth in the Chair] (Except clauses 5, 6, 8, 9 and 10; clause 15 and schedule 3; clause 16 and schedule 4; clause 19; clause 20; clause 22 and schedule 7; clause 23 and schedule 8;...

• Rates of duty from 1 April 2020

  19 speeches

  I beg to move amendment 104, in clause 60, page 44, line 17, a t end insert— “(3) The Chancellor of the Exchequer must review the effects of a reduction...

• Climate change levy: exemption for mineralogical and metallurgical processes

  5 speeches

  I beg to move amendment 124, in clause 63, page 45, line 13, a t end insert— “(6) The Chancellor of the Exchequer must review the expected effect of the...

• Landfill tax rates

  13 speeches

  I beg to move amendment 130, in clause 64, page 45, line 22, a t end insert— “(5) The Chancellor of the Exchequer must review the revenue effects of the...

• Residence nil-rate band

  12 speeches

  I beg to move amendment 122, in clause 65, page 46, line 6,  at end insert— “(7) The Chancellor of the Exchequer must review the revenue effects of the...

• Application of penalty provisions

  9 speeches

  Question proposed, That the clause stand part of the Bill.

• Written evidence reported to the House

  0 speeches

  FB02e Chartered Institute of Taxation (clauses 79 to 80 – offshore time limits) FB03 Low Incomes Tax Reform Group of the Chartered Institute of Taxation (clauses 79 and 80: Time limits for...